{"data":{"id":"us-or/ors-307.182","jurisdiction":"us-or","citation":"ORS 307.182","heading":"Federal land used by recreation facility operators under permit.","body":"Notwithstanding ORS 307.060, real property used and occupied by commercial recreation facility operators under permits issued pursuant to the Acts of June 4, 1897 (16 U.S.C. 551), and March 4, 1915 (16 U.S.C. 497), as amended, is exempt from ad valorem property taxation. This section does not apply to improvements on real property described in this section.","path":["08 - Revenue and Taxation","29. Revenue and Taxation","Chapter 307 — Property Subject to Taxation; Exemptions"],"source_url":"https://www.oregonlegislature.gov/bills_laws/ors/ors307.html","current_through":"2025 Edition","vintage":"","retrieved_at":"2026-09-03T23:50:13Z","sha256":"b524dbc03237c0166bd5c130578de6dbbb7bbcdfad1ea43f26058ca47589fcf3","source_id":"us-or","stale":false,"prev":"us-or/ors-307.181","next":"us-or/ors-307.183"},"notice":"GroundRules: Original legal text. Not legal advice."}